It is well known that Lee has been a compelling voice for climate disclosure and other ESG topics. As she said in March 2021, when she served as Acting Chair, “no single issue has been more pressing for [her] than ensuring that the SEC is fully engaged in confronting the risks and opportunities that climate and ESG pose for investors, our financial system, and our economy.” She put “climate and ESG…front and center for the SEC.” (See this PubCo post and this PubCo post.) She has also advocated that the SEC “think more ‘creatively and broadly’ about tackling issues of race and gender diversity, including by potentially revisiting public companies’ disclosure requirements.” (See this PubCo post.) And she addressed governance issues such as the challenges board face in oversight of ESG matters, including “climate change, racial injustice, economic inequality, and numerous other issues that are fundamental to the success and sustainability of companies, financial markets, and our economy.” (See this PubCo post.) She indicated that she will serve until her successor has been confirmed.